27 C.F.R. § 479.69 Making a firearm for the United States.
Title 27 - Alcohol, Tobacco Products and Firearms
A firearm may be made by, or on behalf of, the United States or any department, independent establishment, or agency thereof without payment of the making tax. However, if a firearm is to be made on behalf of the United States, the maker must file an application, in duplicate, on Form 1 (Firearms) and obtain the approval of the Director in the manner prescribed in §479.62.
Title 27: Alcohol, Tobacco and Firearms
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart E—Tax on Making Firearms
Exceptions to Tax on Making Firearms
§ 479.69 Making a firearm for the United States.
